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在发电企业预算考评指标体系设置方面,借鉴平衡计分卡的优点,加强对智力资本方面的考核,并强调资本成本对业绩考评的影响,将平衡计分卡与新型管理会计工具经济增加值(EVA)和现金投资收益率(CFRO)I指标进行整合,试图构建与发电企业组织结构相适应的,由财务指标与非财务指标相结合的预算考评指标体系,将企业长期和短期、内部与外部的目标,具体化为一系列可以操作的指标,以期提高现代发电企业的管理效率和核心竞争力,从而实现整个企业长远的战略目标。
In terms of setting up the budget evaluation index system for power generation enterprises, we draw on the advantages of the BSC to strengthen the assessment of intellectual capital and emphasize the impact of capital cost on performance evaluation. We will combine the BSC with the new value added of management accounting tools EVA) and the cash return on investment (CFRO) I indicators, trying to construct a budget evaluation index system that is compatible with the organizational structure of the power generation enterprises and which is composed of the financial indicators and non-financial indicators. The long- and short-term, internal and external As a series of operational indicators, with a view to improving the management efficiency and core competitiveness of modern power generation enterprises in order to achieve the long-term strategic goal of the entire enterprise.